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PeerBasis
Compensation Comparability Determination

Sculpture Trails Inc

Executive Director / CEO

EIN 261746310
IN · NTEE A51
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lu Ann Johnson, Executive Director / CEO ($3,504) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lu Ann Johnson — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,672 total compensation of comparable organizations → $105,423 $3,504
$12,06410th
$29,32125th
$49,160Median
$66,01275th
$72,90990th
$3,504This org · 5th
p10$12,064
p25$29,321
p50$49,160
p75$66,012
p90$72,909
$3,504

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to IN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Ridgefield Guild Of Artists CT$233,111 Executive Director $29,800 $26,495 2024
Monroe-walton Center For The Arts Inc GA$235,995 Executive Dir. $44,294 $42,233 2024
George & Leah Mckenna Museum Of African American Art LA$236,523 Office Manager $66,950 $69,907 2024
Soo Visual Arts Center Inc MN$249,179 Executive Director $69,549 $67,091 2023
Hmong Museum Of Minnesota MN$211,158 Executive Director $29,714 $27,124 2025
Arlington Artists Alliance VA$253,157 Exec Dir $61,352 $56,173 2024
Key West Art Center Inc FL$201,246 2nd Vice Pre $3,000 $2,672 2024
Caroline County Council Of Arts Inc MD$261,426 Former Executive Director $47,975 $42,532 2024
Grants Pass Museum Of Art OR$263,233 Executive Director $43,000 $37,866 2024
Rourke Art Gallery Museum MN$194,018 Executive Director $50,000 $48,234 2023
Robert & Ellen Haan Museum Of IN$276,084 Administrati $28,138 $28,969 2023
Randolph County Community Arts Council WV$183,754 Executive Director $51,156 $51,169 2025
Bellefonte Art Museum For Centre County PA$182,079 Director $58,000 $54,847 2024
Cedarburg Art Museum & Society Inc WI$280,277 Executive Director $68,199 $67,540 2024
Liberty Arts Inc NC$281,926 Executive Di $5,250 $5,144 2024
Journeys In Education Inc NH$293,577 Executive Director $34,692 $30,376 2024
Trustees Of The Tw Wood Gallery VT$294,965 Executive Director $65,769 $62,773 2024
Cue Art Foundation NY$297,378 Executive Direc $121,244 $103,891 2024
International Art Museum Of America CA$311,017 Director $12,408 $10,460 2023
Wharton Esherick Museum PA$330,251 Executive Director $111,483 $105,423 2024
Bozeman Art Museum MT$332,259 Executive Director $49,000 $50,086 2024
Mitte Cultural District TX$332,344 Executive Dir. $75,000 $73,243 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to IN cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Lu Ann Johnson) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 22 similarly situated organizations (Same NTEE sector (A51), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,504 is reasonable (approximately the 5th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.